of March 14, 2013 No. ED-4-3/4184 @
About application of the tax rate on the value added tax
The Federal Tax Service concerning application of the tax rate on the value added tax when importing juice from the territory of the Republic of Kazakhstan on the territory of the Russian Federation reports the following.
According to Item 5 of article 2 of the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in the Customs union of 11.12.2009 the amount of indirect taxes, subject to payment on the goods imported on the territory of one state member of custom union from the territory of other state member of custom union is estimated in the taxpayer on the tax rates established by the legislation of state member of custom union on which territory goods are imported.
Thus, in case of commodity import on the territory of the Russian Federation from the territory of the Republic of Kazakhstan the value added tax is subject to payment to the Russian tax authorities at the rates, the stipulated in Article 164 Tax Code of the Russian Federation (further - the Code).
Transactions on sales of products of baby food according to the subitem 1 of Item 2 of article 164 of the Code are assessed with the value added tax (further - the VAT) at the rate of 10 percent. At the same time codes of the types of products listed in the specified Item of article 164 of the Code according to the All-Russian Product Classifier and the Commodity nomenclature of foreign economic activity are determined by the Government of the Russian Federation.
The order of the Government of the Russian Federation N 908 approves of 31.12.2004 the List of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Customs union (further - FEACN CU), liable to VAT 10 percent on the tax rate when importing to customs area of the Russian Federation (further - the List) which includes products of baby and diabetic food.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.